Multiple choice

Under BRS, while adjusting the cash book

  1. all the errors and omissions in the cash book are taken into consideration

  2. all the errors and omissions in the pass book are taken into consideration

  3. delay in recording in the pass book due to difference in timing are taken into consideration

  4. all of the above
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A Correct answer
Explanation

 While adjusting the cash book, all the errors and omissions in the cash book only are taken into consideration.

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